Outward Processing Relief Regulations 1979
| Jurisdiction | UK Non-devolved |
| Citation | SI 1979/555 |
1979 No. 555
CUSTOMS AND EXCISE
The Outward Processing Relief Regulations 197918thMay 1979
21stMay 1979
11thJune 1979
The Secretary of State, in exercise of the powers conferred on him by section 2 of the Customs and Excise Duties (General Reliefs) Act 1979(a) (as regards relief from customs duties) and of all other powers enabling him in that behalf, and the Minister of Agriculture, Fisheries and Food and the Secretary of State, being Ministers designated(b) for the purposes of section 2(2) of the European Communities Act 1972(c) (as regards relief from agricultural levies) acting jointly, in exercise of the powers conferred on them by the said section 2(2) and of all other powers enabling them in that behalf, hereby make the following Regulations:—
Citation, operation, interpretation
1.—(1) These Regulations may be cited as the Outward Processing Relief Regulations 1979 and shall come into operation on 11th June 1979.
(2) In these Regulations "compensating products" means goods produced or manufactured by one or more of the following operations—
(a) working of goods, including fitting or assembling them or adjusting them to other goods;
(b) processing of goods;
(c) repair of goods, including restoring them to their original condition and putting them in order.
(3) In these Regulations, unless the context otherwise requires—
"agricultural levy" means any tax or charge, not being a customs duty, chargeable under Community arrangements on agricultural products or on products which are processed from agricultural products and are the subject of arrangements under Article 235 of the EEC Treaty;
"agricultural products" means the products listed in Annex II to the EEC Treaty, as amended(d);
"authorisation" means a general or special authorisation granted by the competent authorities authorising compensating products to be relieved wholly or partly of customs duties or of charges having equivalent effect or of agricultural levies payable on their importation into a member State;
(a) 1979 c. 3.
(b) S.I. 1976/897.
(c) 1972 c. 68.
(d) Council Regulation 7a, 18.12.59 (O.J. No. 7, 30.1.61, p. 71/61; O.J./SE 1959–1962 p. 68).
"Commissioners" means the Commissioners of Customs and Excise;
"competent authorities" means the Commissioners in the case of goods exported from the United Kingdom or the corresponding authorities of another member State in the case of goods exported from that member State;
"intermediate products" means goods produced or manufactured after goods have undergone outward processing but not to the extent provided for in the authorisation;
"outside the Community" means outside the Customs territory of the European Economic Community(a), or, in the case of goods covered by the ECSC Treaty or the Euratom Treaty, outside the territories to which the Treaty constituting the Community in question applies(b), as the case may be, and "within the Community" shall be interpreted accordingly;
"standard exchange relief authorisation" means an authorisation within the meaning of the Customs Duties (Standard Exchange Relief) Regulations 1979(c).
(4) References in these Regulations to goods having undergone outward processing are references to goods which have been temporarily exported from the United Kingdom or another member State to a destination outside the Community with a view to the importation of the goods in question into the United Kingdom or another member State in the form of compensating products wholly or partly free of customs duties or charges having equivalent effect or of agricultural levies payable on their importation and which have undergone outside the Community one or more of the operations specified in Regulation 1(2).
(5) References in these Regulations to goods being held under inward processing arrangements are references to goods in respect of which an application has been made to the competent authorities for relief from customs duties or charges having equivalent effect or from agricultural levies in accordance with the provisions of Council Directive 69/73/EEC(d) (relating to inward processing) and relief has not been refused.
2. These Regulations shall apply only if the goods in question, when temporarily exported,
(i) satisfied the conditions in Articles 9(2) and 10(1) of the EEC Treaty without this temporary exportation having given, or giving, rise to any remission or repayment of agricultural levies or of customs duties or charges having equivalent effect or any payment of Community export refunds; or
(ii) were held under inward processing arrangements.
Authorisation of Relief
3.—(1) In the case of goods to be exported from the United Kingdom with a view to undergoing outward processing, any person established within the Community who is to have the processing carried out may make a written application to the Commissioners for an authorisation.
(a)...
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